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Courses 2017 - 2018

LAW T 543 Advanced Partnership Taxation

Credits: 2


This course builds on the material covered in the basic course, including Taxation of Partners and Partnership. It covers more sophisticated aspects of partnership allocations. Sections 704(b), (c) and Section 752; transactions between partners and partnerships (Section 707); and the sale or exchange of partnership interests (Sections 741, 751 and 754). The focus is primarily in the context of limited liability entities and on opportunities and issues resulting from elective aspects of certain Treasury Regulations. Problems are distributed before class and responses will be compared and discussed. Prerequisites: Introduction to Individual Income Taxation, T511 Taxation of Partners and Partnerships.

Not offered this academic year.

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